A semiconductor structure includes an isolation structure, a source or drain region over the isolation structure, a channel layer connecting to the source or drain region, a gate structure over the isolation structure and engaging the channel layer, an isolating layer below the channel layer and the gate structure, a dielectric cap below the isolating layer, and a contact structure having a first portion and a second portion. The first portion of the contact structure extends through the isolation structure, and the second portion of the contact structure extends from the first portion of the contact structure, through the dielectric cap and the isolating layer, and to the source or drain region. The first portion of the contact structure is below the second portion and wider than the second portion.